The Victims

The first victim to be identified is Nicholas Thalasinos, a middle-aged man.
He is apparently a Messianic Jew, i.e. a man identifying as a Jew but believing in Jesus Christ.
His Facebook profile identifies him as a supporter of Israel and a fan of Rush Limbaugh .
A New York Postprofile reports that Thalasinos had anti-Muslim views:
One of the victims of the San Bernardino massacre was a Messianic Jew who filled his Facebook page with condemnations of Muslims and impassioned screeds against jihadist terror… Under “Education,” Thalasinos listed on Facebook, “Studied Conservatism at Limbaugh Institute of Advanced Conservative Studies.”

Another victim was Daniel Kaufman, 42, who is survived by his boyfriend, Ryan Reyes, 32. The Los Angeles Timesreports:

The last message from Kaufman arrived at 10:37 a.m. — a picture of a friend he had met at a comic book conference. About an hour later, Reyes received a text from his sister: “Hey Ry does Daniel work at the Regional Center in Sb? Check the news.” Reyes, 32, called his boyfriend repeatedly but kept getting sent to voicemail. “Call me ASAP!” he texted. There was no reply.

In a final heroic act, Shannon Johnson 45, placed his arm around colleague Denise Peraza and held her closely before saying 'I got you' as he shielded her from bullets during the San Bernardino massacre on Wednesday
Peraza, 27, said while she cannot remember every single second that played out that morning, she will always remember his arm wrapped her as they huddled under a table behind a fallen chair when he said those three words.
Johnson was one of 14 people who was killed in the mass shooting.

Widow of San Bernardino shooting victim files $58 million in wrongful death claims

Renee Wetzel, whose 37-year-old husband, Michael, was among the 14 people fatally shot during an attack at the Inland Regional Center last month, filed four separate claims with San Bernardino County in late December, records show. The claims seek $3 million from the county for lost wages and $25 million in “general damages.” In addition, they ask for $10 million in damages on behalf of each of her three children, who are not identified by name in the documents.